South Dakota § 10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

South Dakota Statutes

§ 10-6-155 — Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

South Dakota § 10-6-155

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-155 (Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-6-155 (2026).

Text

If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:

(1)Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;

(2)A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and (3) Information about the appeal process. The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the no

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If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice: (1) Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation; (2) A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and (3) Information about the appeal process. The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the notice.